SHRI GURU GANESH SHRI GURU MISHRI GORAKSHAN CHARITABLE TRUST,JALNA V. EXEMPTION WARD, AURANGABAD

ITA 1832/PUN/2025

AI Insights

The case involves Shri Guru Ganesh Shri Guru Mishri Gorakshan Charitable Trust, which appealed against the decision of the CIT(Exemption), Pune, denying them regular registration under section 12A(1)(ac)(iii) of the Income Tax Act. The primary issue was the trust's lack of provisional registration, which was a prerequisite for obtaining regular registration. The trust had initially been granted provisional registration but it was inadvertently surrendered by their consultant. The Tribunal considered the trust's arguments and the inadvertent nature of the consultant's mistake, deciding to set aside the CIT(Exemption)'s order and allow the trust another opportunity to comply with the registration requirements.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793164 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 31-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: ABHAY N. AGARWAL
• Keywords: Set aside; Charitable institution
• Section: 12A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1832/PUN/2025 Shri Guru Ganesh Shri Guru Mishri Gorakshan Charitable Trust, Fattepur, Bhokardan, Jalna 431 114, Maharashtra PAN : AAQTS9406A Vs. Exemption Ward, Aurangabad Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee is directed against the order dated 03.06.2025 framed by ld.CIT(Exemption), Pune denying grant of regular registration to the assessee trust. 2. The sole grievance of the assessee is that ld.CIT(Exemption) erred in rejecting the assessee’s application for regular registration filed u/s.12A(1)(ac)(iii) of the Act filed on Form 10AB on 05.01.2025. 3. At the outset, ld. Counsel for the assessee submitted that one of the reasons for rejecting the application for regular registration by ld.CIT is that the assessee is not having provisional registration. He submitted that the assessee has been issued provisional registration for A.Y. 2022-23 and Appellant by : Shri Abhay N. Agarwal (virtual) Respondent by : Shri Amit Bobde Date of hearing : 16.09.2025 Date of pronouncement : 25.09.2025 Printed from counselvise.com ITA No.1832/PUN/2025 Shri Guru Ganesh Shri Guru Mishri Gorakshan Charitable Trust 2 2024-25 vide order dated 10.03.2022 but the same was surrendered inadvertently by the trust. He submitted that for this mistake assessee’s application for regular registration has also been rejected. He therefore prayed that assessee may be provided with one more opportunity so that assessee shall furnished all necessary details as required for regular registration. 4. On the other hand, ld. DR supported the order of ld.CIT(Exemption). 5. We have heard the rival contentions and perused the record placed before us. We observe that the assessee is a charitable trust and it filed the application for regular registration on 05.02.2025 u/s.12A(1)(ac)(iii) of the Act. Ld.CIT issued detailed letter calling for various details to which the assessee made submissions on 11.03.2023. There was certain discrepancies which was again communicated to the assessee. Assessee gave reply on 06.05.2025 and the contents of said reply reads as under : \"The assessee had initially applied and granted provisional registration under clause (vi) of clause (ac) of sub section (1) of section 12A dated 10/03/2022. The period covered was AY 2022- 23 to AY 2024-25. Therefore, the appellant was then required to apply for renewal of registration. However, inadvertently the assessees consultant applied again under clause (i) of clause (ac) of sub section (1) of 12A and was granted approval on 08/07/2024. This was inadvertent mistake by the consultant. The assessee submits that, as per his consultant, he did not apply for surrender of earlier Form 10AC dated 10/03/2022. It may have been surrendered automatically once fresh application was inadvertently made. Thereafter, the consultant had applied for renewal of registration under section 12A(1)(ac)(iii) on 05/01/2025 which is under consideration. The assessee submits that, inadvertent mistake of the trust may kindly be ignored and application be processed considering correct provisions of law.” Printed from counselvise.com ITA No.1832/PUN/2025 Shri Guru Ganesh Shri Guru Mishri Gorakshan Charitable Trust 3 6. Ld.CIT(Exemption) after considering the reply filed by the assessee trust was not satisfied and held that assessee did not have provisional registration u/s.12AB of the Act therefore requisite conditions required for getting regular registration u/s.12A(1)(ac)(iii) are not fulfilled. 7. We however considering the submissions made by ld. Counsel for the assessee and also considering that new provisions have been inducted in the statute for registration of charitable trust u/s.12AB of the Act and there are certain new rules and regulations which been introduced in the Act for the first time including that of getting provisional registration prior to getting regular registration. Since assessees’ are dependent upon Tax Consultants and for any inadvertent mistake by the Tax Consultant assessee should not suffer. We therefore in the larger interest of justice deem it appropriate to provide one more opportunity to the assessee to carry out the exercise and fulfil the formalities required for getting regular registration u/s.12AB of the Act. Impugned order is set aside and the effective grounds of appeal raised are allowed for statistical purposes. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 25th day of September, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 25th September, 2025. Satish Printed from counselvise.com ITA No.1832/PUN/2025 Shri Guru Ganesh Shri Guru Mishri Gorakshan Charitable Trust 4 आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “B” ब\u0014च, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "